A Study on the Connotation and Selection Method of Carbon Assets Valuation Parameters
After China's carbon peaking and carbon neutrality goals to deal with climate change was put forward,the carbon asset trading market represented by CCER and CRE was further improved,and financial services such as carbon asset pledge financing,carbon option carbon future and other carbon credit assets were increasing rapidly,which gave birth to the carbon asset valuation business.Based on the existing theoretical research and the analysis of carbon asset trading market,this paper identifies the influencing factors of carbon asset value,such as market factors,valuation date,technical factors and target factors.Besides,this paper tries to determine the parameters needed in cost approach,income approach and market approach in various ways,which makes a useful exploration for the practice of carbon asset valuation and provides a reference for the standardization of carbon asset valuation in the future.